I-3 - Taxation Act

Section 752.0.10.0.9 Disposition versions

2023-09-26

752.0.10.0.9. An individual (other than a trust) who is resident in Québec at the end of a taxation year may, if an eligible dwelling in relation to the individual is acquired in that year, deduct, from the individual’s tax otherwise payable for that year under this Part, an amount equal to the product obtained by multiplying $10,000 by the rate specified in paragraph a of section 750 that is applicable for the year.

For the purposes of the first paragraph, where an individual dies or ceases to be resident in Canada in a taxation year, the last day of the individual’s taxation year is the day of the individual’s death or the last day the individual was resident in Canada, as the case may be.

2019, c. 14, s. 221; 2023, c. 19, s. 53.

2019-06-19

752.0.10.0.9. An individual (other than a trust) who is resident in Québec at the end of a taxation year may, if an eligible dwelling in relation to the individual is acquired in that year, deduct, from the individual’s tax otherwise payable for that year under this Part, an amount equal to the product obtained by multiplying $5,000 by the rate specified in paragraph a of section 750 that is applicable for the year.

For the purposes of the first paragraph, where an individual dies or ceases to be resident in Canada in a taxation year, the last day of the individual’s taxation year is the day of the individual’s death or the last day the individual was resident in Canada, as the case may be.

2019, c. 14, s. 221.